An empty source entry indicates that there is no tax to declare for the period.
Service taxes must be acknowledged upon payment (knock-off), in accordance with the government's decision to collect tax only after the customer has made a payment.
If the debt remains unsettled after 12 months, you must declare the outstanding amount in the following financial year or as period 13. This process is automated, as the system will detect and handle it.
Check the source entry from the data Excel sheet. After knock-off, the payment and invoices will populate this sheet. The SST 02 report will reference this source for SST-related information (tax returns).